CBDT has issued Circular No. 14/2021 Dated 02nd July 2021 wherein it specified the guidelines for taxation under Section 9B and Sub-Section (4) of section 45 of the Income Tax Act. It has defined with certain examples the taxability in the case of ‘Reconstitution of the specified entity.
Circular No. 14/2021 Dated 02.07.2021 of Income Tax
Other Circulars of 2021
Circular No. | Date | Details |
---|---|---|
Circular No. 17/2021 | 09 September 2021 | Article |
Circular No. 16/2021 | 29 August 2021 | Article |
Circular No. 15/2021 | 03 August 2021 | Article |
Circular No. 14/2021 | 02 July 2021 | Article |
Circular No. 13/2021 | 30 June 2021 | Article |
Circular No. 12/2021 | 25 June 2021 | Article |
Circular No. 11/2021 | 21 June 2021 | Article |
Circular No. 10/2021 | 25 May 2021 | Article |
Circular No. 09/2021 | 20 May 2021 | Article |
Circular No. 08/2021 | 30 April 2021 | Article |
Circular No. 07/2021 | 26 March 2021 | Download Here |
Circular No. 06/2021 | 26 March 2021 | Download Here |
Circular No. 05/2021 | 25 March 2021 | Download Here |
Circular No. 04/2021 | 23 March 2021 | Download Here |
Circular No. 03/2021 | 04 March 2021 | Download Here |
Circular No. 02/2021 | 03 March 2021 | Download Here |
Circular No. 01/2021 | 15 January 2021 | Download Here |
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